In a recently issued opinion [IPSCO Steel (Alabama), Inc. v. Alabama Department of Revenue], the Alabama Tax Tribunal ("Tribunal") held that work rollers used in steel manufacturing qualified for exemption, but coiler rollers did not. IPSCO argued that small parts of the work and coiler rollers wore off and became component parts of the steel products it manufactured.
Code of Ala. § 40-23-1(a)(9)(b) provides an exemption for component parts of products manufactured for sale. The exemp
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